Back to matchesWe found a matchYour institution may have access to this item. Find your institution then sign in to continue.TitleFAS 109: A Primer for Non-Accountants.AuthorsSchall, AaronAbstractCovers the purpose and the components of the income tax provision. Discussion on deferred tax assets and liabilities; Discussion on effective tax rates; Requirements for income tax provision disclosure.SubjectsINCOME tax; TAX rates; DEFERRED taxPublicationTax Executive, 2000, Vol 52, Issue 5, p373ISSN0040-0025Publication typeArticle